Question

Following is the Balance Sheet of Sakshi Traders for the year ended 31.3.17 and 31.3.18

Liabilities	31.3.17 (₹)	31.3.18 (₹)	Assets	31.3.17 (₹)	31.3.18 (₹)
Equity Share Capital	80,000	80,000	Fixed Assets	1,20,000	1,44,000
Pref. Share Capita	20,000	20,000	Investment	20,000	20,000
Reserve & Surplus	20,000	24,000	Current Assets	60,000	48,000
Secured Loan	40,000	16,000
Unsecured Loan	20,000	36,000
Current Liabilities	20,000	36,000
	2,00,000	2,12,000		2,00,000	2,12,000

Prepare common-size Balance Sheet for the year 31.3.17 and 31.3.18

Answer 1

Common Size Statement of Balance Sheet of Sakshi Traders as on 31st March 2017 and 31st March 2018
Particulars	Amount (₹)		% to total of Balance Sheet
	31 – 03 – 2017 (₹)	31 – 03 – 2018 (₹)	31 – 03 – 2017 (₹)	31 – 03 – 2018 (₹)
I. Sources of Funds :
(1) Owner’s Equity
Equity Share Capital	80,000	80,000	44.45	45.45
Preference Shares Capital	20,000	20,000	11.11	11.36
Reserve and Surplus	20,000	24,000	11.11	13.64
Net Worth	1,20,000	1,24,000	66.67	70.45
(2) Borrowed Funds
Secured Loans	40,000	16,000	22.22	9.09
Unsecured Loans	20,000	36,000	11.11	20.46
	60,000	52,000	33.33	29.55
Total Borrowed Funds	1,80,000	1,76,000	100	100
II. Application of Funds
(1) Fixed Assets	1,20,000	1,44,000	66.67	81.82
(2) Investments	20,000	20,000	11.11	11.36
	1,40,000	1,64,000	77.78	93.18
(3) Working Capital
(A) Current Assets	60,000	48,000	-	-
Less : (B) Current Liabilities	20,000	36,000	-	-
	40,000	12,000	22.22	6.82
Total Funds Applied	1,80,000	1,76,000	100	100